Military and civilian staff at the Ministry of Defence appear to have spent tens of thousands of pounds in bars, restaurants and golf clubs using government credit cards that are only supposed to be used for official purposes, a parliamentary report reveals.

MPs on the public accounts committee (PAC) said the spending last year was "questionable" and have ordered the MoD to adopt tighter controls and oversight to stop potential abuses.

The committee criticised complacency across Whitehall over the use of government procurement cards, which are issued to officials in all departments. It has called for new rules to improve accountability and a ban on buying alcohol.

The use of five-star hotels should also be restricted. According to Friday's report, £322m was spent on the cards last year, of which 74% came from the MoD.

The department admitted it does "not operate a system of 100% checks", and may scrutinise only 5% of purchases. It also told the committee that a contractor had been issued with a card, and that it was not sure exactly how many others had been handed out to civil servants who were not permanent staff. Jon Thompson, the MoD's director general of finance, said five people had been prosecuted in the past four years for credit card abuses.

Margaret Hodge, the committee's chair, said a sample of MoD spending appeared to be a "pretty shocking list of relatively small amounts" at golf clubs, hotels and bars.

In December last year, more than £20,000 was spent under the categories of restaurants, bars and leisure activities. This included three sums of £3,400 spent in the runup to Christmas. This was put down as "group booking – operational". Another sum of £1,138 was paid in December 2011 for the hire of a swimming pool, and £1,220 was spent on "bars, taverns, lounges, discos". The official reason for the spending was "accommodation for pre-deployment training".

"The Ministry of Defence's published expenditure in December 2011 lists a number of transactions in golf clubs, hotels, restaurants and bars," the PAC report says. "This is not necessarily fraud but it is questionable expenditure. The sampling approach, which could mean that as little as 5% of transactions are checked, means that the Ministry of Defence cannot provide us with adequate assurance that these transactions represent a legitimate use of public funds."

Other departments were also rebuked by the PAC. A third of the payments checked by the Department for Work and Pensions did not have receipts.

Officials at the Foreign Office do not have to submit receipts at all, though they are expected to keep them should there be an audit.

Hodge said: "There may be clear benefits to using the card. Transactions are quicker to process and suppliers are paid more quickly. But there are inconsistencies in how the cards are used and controlled across government. Some departments block certain categories of spending, others do not. Some departments allow only permanent members of staff to use the cards, others are happy to hand them over to non-permanent staff. There is not even a central system for collecting and monitoring cases of card fraud and subsequent prosecutions. We are not convinced that this represents an appropriate use of public funds."

The MoD defended its card use and said the average purchase was £240.

It said: "The MoD is one of the largest government departments with over 250,000 individuals based all over the world. The vast majority of our items are necessary purchases by military personnel and civilians while on duty overseas. This means we need the speed and flexibility in procurement that the government procurement card (GPC) provides. The GPC also cuts overhead costs and so provides good value for money for the taxpayer. The MoD frequently checks up to 100% of transactions but it would be misleading to focus only on checks as all [card] spending is subject to other rigorous controls and we have a robust system to monitor and audit their use."